Second schedule a to the central excise tariff act,1985 to be levied. The central excise tariff is based on the hsn harmonised system nomenclature. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. You can add brownie points to your scorecard as well sharing the contest poster and tagging 2 friends on any social media platform will win you 10 points. Provided that the duties of excise which shall be levied and collected on any excisable goods. Act, 1985 5 of 1986, the section and chapter notes. Excise tariff act, as are given in the corresponding entry in column 2 of the. The central excise tariff act, 1985 incorporates five rules of interpretation, which together provide necessary guidelines for classification of various products under the schedule. Faq on swachh bharat cesssbc 286 kb act 797 kb rules.
Schedule to the central excise tariff act, 1985 taxation. The central excise tariff act, 1985 5 of 1986 general rules for interpretation of the schedule to the central excise tariff act, 1985. Issue was also litigated before the honble high court of delhi. Be it enacted by parliament in the thirysix year of the republic of india as follows. The central excise tariff act 1985 taxindiaupdates in. The rates at which duties of excise shall be levied under the central excises and salt act, 1944 1 of 1944.
Ministry of finance department of revenue notification no. Central excise tariff act, 1985 under body of central excise law. Amendments in the first schedule to the central excise tariff act, 1985 to be published in the gazette of india, extraordinary, part ii, section 3, subsection i government of india. Duties specified in the first schedule and the second schedule to be levied. Central excise tariff act interpretation rules tax act. The issue raised in these representations is whether the aforesaid goods are classifiable under chapter 48 or chapter 49 of the erstwhile central excise tariff act ceta, 1985. Third schedule to central excise act 1944 see section 2 fiii notes. Central excise tariff act chapter 29 judgments legalcrystal. The central excise tariff act, 1985 legislation vlex 29634459. The honble supreme court, on 1 st may 2020, in the matter of commissioner of central excise, delhiiii v. The hsn explanatory notes can serve as a useful guide in deciding the classification of the goods under the first schedule to the central excise tariff act, 1985. New delhi, the 1 st march, 2007 10 phalguna, 1928 saka sub. Consequential amendments of, and construction of references to the first.
Rules for interpretation of schedule to tariff are given in the tariff itself. Section 1 short title extent and commencement 1 this act may be called the central excise tariff act, 1985. Gratuity shall be payable if termination of employment is by resignation after 5 years of continuous service. Central excise duty changes for tobacco as per budget 201718. Central excise tariff act 1985 chapter 38 citation 710. This act may be called the central excise tariff act, 1985. Additional duties of excise textiles and textile articles act, 1978.
These are termed as general interpretative rules gir. Section 2d of central excise act defines excisable goods as goods specified in the first and the second schedule to central excise tariff act, 1985 as being subject to a duty of excise and includes salt. First schedule to the central excise tariff act, 1985 import export. Be it enacted by parliament in the thirtysixth year of the republic of india as follows. Central excise act, 1944 bare acts law library advocatekhoj. May 20, 2010 in exercise of the powers conferred by subsection 1 of section 5 of the central excise tariff act, 1985 5 of 1986, the central government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the first schedule to the central excise tariff act, 1985, namely. There is no change in the basic excise duty leviable under the first schedule to the central excise tariff act, 1985 and the nccd leviable under seventh schedule to the finance act, 2001. In exercise of the powers conferred by subsection 1 of section 5a of the central excises and salt act, 1944 1 of 1944 read with subsection 3 of section 3 of the additional duties of excise goods of special importance act, 1957 58 of 1957, the central government, being satisfied that it is necessary in the. The central excise act, 1944 was created to ensure that laws concerning the central duties of excise on any goods or products manufactured within the length and breadth of india, could be consolidated as well as amended by the central government. Excisable goods means goods specified in the first schedule and the second schedule to the central excise tariff act, 1985 5 of 1986 as being subject to a duty of excise and includes salt.
Duties specified in the the first schedule and the second schedule. The central excise tariff act 1985 compliance india. The central excise tariff which was originally a schedule to the central excise act, 1944 was delinked from it and the central excise tariff, act 1985 containing the tariff schedule was enacted, based on the international product coding system called harmonised system of nomenclatureh. Section 2 d of central excise act defines excisable goods as goods specified in the first and second schedule to central excise tariff act,1985 as being subject to a duty of excise and includes salt. Third schedule to central excise act 1944 taxindiaupdates in.
Additional duties of excise goods of special importance act, 1957 58 of 1957 4. As per explanation to section 2d, goods includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall. Commodities liable to central excise duties are listed in the schedule to the central excise tariff act, 1985. In this schedule, tariff item 2106 90 19 does not include the products other than preparations for lemonades or other beverages intended for use in. Tariff entry 8529 of the central excise tariff contained. The central excise tariff act, 1985 legislation vlex. Central excise duties are levied by the union government on commodities manufactured or produced within the country and consumed within the country, as against the state excise duties which are levied on alcoholic drinks, opium, etc.
Third schedule to central excise act 1944 see section 2fiii notes. Classification under central excise tariff needs to be. Indian central excise manual, partii, classification. Import export data, export import shipment data from customs.
Exempts cement falling under chapter 25, and steel falling under chapters 72 or 73 of the first schedule to the central excise tariff act, 1985 5 of 1986. There are no chapters with numbers 1,6,10,12 and 77. Consequential amendments of, and construction of references to the first schedule to act 1 of 1944. The said schedule is divided into 20 sections and 96 chapters. General explanatory notes and additional notes additional duties of excise goods of special importance act, 1957 58 of 1957. Excise duty, as provided under section 3 of the excise act, is levied on the manufacture or production of excisable goods. In this schedule, heading, subheading and tariff item mean respectively a heading, subheading and tariff item in the first schedule to the central excise tariff act, 1985 5 of 1986 the rules for the interpretation of the first schedule to the central excise tariff act, 1985 5 of 1986, the section. Simultaneously, the standard ad valorem rate of duty of excise i. As per explanation to section 2 d, goods includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be. Central excise notification no 022011 issuing authority. These items are covered under in schedule ii to the central excise tariff act types of excise duties. First schedule to the central excise tariff act, 1985 5 of 1986, specified in corresponding entry in column 2 of the said table, from. Central excise duty in india international law india. Amendments in the first schedule to the central excise.
Car matting comes within chapter 57, first schedule to. Writing a judgment summary gets you 20 and an article gets you 30. Emergency power of central government to increase duty of excise. Exempts all goods specified in the first schedule to the central excise tariff act, 1985 5 of 1986 from so much of the education cess leviable thereon. Schedule to the central excise tariff act, 1985 5 of 1986 as being subject to a duty of excise and includes salt. In this schedule, heading, subheading and tariff item mean respectively a heading, subheading and tariff item in the first schedule to the central excise tariff act, 1985 5 of 1986. Short title, extent and commencement 1 this ordinance may be called the central excise tariff amendment ordinance, 2002. At the relevant time, if a product is held to be medicament, then, the rate of duty was 15% and, if. Amendments in the first schedule to the central excise tariff. Central excise tariff act, 1985 tax management india. The central excise tariff act, 1985 hereinafter referred to as ceta under chapter 30 of the schedule 2 deals with pharmaceutical products for the purposes of tariff.
Exempts excisable goods of first schedule to central. The central excise tariff act, 1985 hereinafter referred. Substituted for the following by the seventh schedule of finance act, 2006, w. The rules for the interpretation of the first schedule, the section and chapter notes and the general explanatory notes of the first schedule shall apply to the interpretation of this schedule. Home page of central board of indirect taxes and customs. Classification of printed workbooks, exercise books etc. Introduction interpretative rules for classification powers of the c. General explanatory notes to the first schedule to the central excise tariff act, 1985 additional duties of excise goods of special importance act, 1957 additional duties of excise textiles and textile articles act, 1978 provisional collection of taxes act, 1931 16 of 1931. Eximkey india dgft, customs, excise, export import policy. In the central excises and salt act, 1944 a for the words first schedule, wherever they occur, the words and figures schedule to the central excise tariff act, 1985 shall be substituted. The rules for the interpretation of the first schedule to the central excise tariff act, 1985. Basic duty of central excise this duty is levied at the rates speci. An act to provide for tariff for central duties of excise. General rules for interpretation of the schedule to the central excise tariff act, 1985.
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